Live in New Mexico, work in Texas
Your work state has no tax on wages, so you pay only your home state.
Official tax guidance for both states
Check withholding, filing requirements and current forms with each state's tax agency.
- New Mexico: New Mexico Taxation and Revenue Department (opens in new tab)
- Texas: Texas comptroller of public accounts - Texas taxes (opens in new tab)
Agency directory checked 2026-10-01 against the IRS state-government directory. This verifies the agency links, not an individual tax result. Use forms for the year you are filing.
Before you use this estimate
This model assumes a full-year resident of New Mexico, ordinary employee wages and all workdays physically in Texas. Check exemption eligibility before treating a work-state amount of $0 as your own result. Withholding is a prepayment, not final tax liability. Other income, a move during the year, remote work and separate local taxes or credits can change the result.
State income tax: $3,569 a year
Modeled annual state income tax for living in New Mexico and working in Texas: about $3,569 on $100,000 of wages.
Your work state has no tax on wages, so you pay only your home state.
Tax guide and official sources: live in New Mexico, work in Texas
Official agency starting points: New Mexico tax agency (opens in new tab) · Texas tax agency (opens in new tab). These directory links identify the selected states' agencies, not your filing obligations. Check their individual-tax guidance and forms for the year you are filing.
This is the usual filing pattern, not a determination that you must file. Filing thresholds, age or dependent status, other income and withholding refunds can change which returns you need.
How this $100,000 estimate adds up
These steps follow the selected home, work state, salary and filing status. They reconcile the model's annual liability, not the amounts withheld from your paycheck.
| Step | Texas work state | New Mexico home state |
|---|---|---|
| Tax before the modeled other-state credit | $0 | $3,569 |
| Modeled other-state credit subtracted | $0 | $0 |
| Tax after that credit | $0 | $3,569 |
Total: $0 + $3,569 = $3,569 a year. Amounts are rounded for display. Work-state wage exemptions, when applicable, are already reflected in the first row; they are not an other-state credit.
No other-state credit is subtracted in this selected scenario. Included county components stay in these amounts; excluded local taxes and credits stay excluded. Federal income tax, payroll programs and refund eligibility are outside this reconciliation.
State tax at different salaries
| Wages | To TX | To NM | Modeled total | If you worked in NM |
|---|---|---|---|---|
| $50,000 | $0 | $1,184 | $1,184 | $1,184 |
| $75,000 | $0 | $2,359 | $2,359 | $2,359 |
| $100,000 | $0 | $3,569 | $3,569 | $3,569 |
| $150,000 | $0 | $6,019 | $6,019 | $6,019 |
| $250,000 | $0 | $11,158 | $11,158 | $11,158 |
Single filer, all wages earned in Texas, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Make sure your employer withholds New Mexico tax, since nothing is withheld for Texas.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay Texas income tax if I live in New Mexico?
No. Your work state has no tax on wages, so you pay only your home state.
Do I have to file taxes in both New Mexico and Texas?
Usually you file only one state return (a resident return in New Mexico), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
No. Texas doesn't tax these wages at the state level; the modeled New Mexico tax is about $3,569 on $100,000. Local taxes need a separate check.
Related
- Live in Texas, work in New Mexico
- Moving from New Mexico to Texas
- Moving from Texas to New Mexico
- Live in New Mexico, work in Arizona
- Live in New Mexico, work in Colorado
- Live in New Mexico, work in Oklahoma
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.